Some integrated circuits require a laser-trimmable high-ohm resistor with a high resistance, having a sheet resistance for example above 300 ohms/square, and another laser-trimmable low-ohm resistor with a lower resistance, having a sheet resistance for example below 200 ohms/square. The high-ohm resistor is most suitable for low-power circuitry and may be used for feedback networks and bias resistors of several thousand or more ohms in amplifiers; the higher sheet resistance reduces the area of the high-ohm resistor. The low-ohm resistor is most suitable for high current circuitry, and may be used for current sensing, high speed networks or impedance termination requiring tens of ohms to a few hundred ohms; the lower sheet resistance provides sufficient area for laser trimming. Laser trimmability is facilitated when both the higher sheet resistor and the lower sheet resistor are disposed at the same level in the interconnect layer stack of the integrated circuit. This is because effective laser trimming requires focusing the laser on the resistor bodies. Having the resistors at different levels in the interconnect layer stack would require additional focus steps, increasing the time and cost of the laser trimming. The high-ohm resistor requires heads with lower sheet resistance, and so forming both the high-ohm resistor and the low-ohm resistor has required four photolithographic operations to form the bodies of the two resistors and the heads of the higher sheet resistor, with the attendant fabrication costs.